Problem $1.$Minnesota Office Products $($MOP$)$ produces three different paper products at its Vaasa lumber plant: Supreme, Deluxe, and Regular. Each product has its own dedicated production line at the plant. It currently uses the following three$-$part classification for its manufacturing costs: direct materials, direct manufacturing labor, and manufacturing overhead costs. Total manufacturing overhead costs of the plant in July $2014$ are $$150$ million $($ $$15$ million of which are fixed$).$ This total amount is allocated to each product line on the basis of the direct manufacturing labor costs of each line. Summary data $($in millions$)$ for July $2014$ are as follows:

$\backslash$table$[[,$Supreme,Deluxe,Regular$],[$Direct Material Costs,$$85,$$$53,$$$57$